Rule: 12A-1.0143 Prev   Up   Next

Rule Title: Manufacturing and Spaceport Investment Incentive Program Tax Refunds (Repealed)
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Sales and Use Tax
Chapter: SALES AND USE TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 1/8/2019
History Notes: Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 213.255, 215.26, 288.1083 FS. History–New 6-6-11, Repealed 1-8-19.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-1.0143
Manufacturing and Spaceport Investment Incentive Program Tax Refunds (Repealed) 21292099 Effective:
01/08/2019
View Text Proposed
12A-1.0143
......
The repeal of Rule 12A-1.043, F.A.C., is necessary due to obsolescence. Changes to Rules 12A-1.070, 12A-1.087, and 12A-1.097, F.A.C., are necessary to implement statutory changes. 20895660 9/14/2018
Vol. 44/180
View Text Development
12A-1.0143
......
Section 288.1083, F.S., previously provided for a refund of tax to certain manufacturing and spaceport entities under an investment incentive program. This program expired July 1, 2013, and taxpayers are no longer eligible .... 20613293 7/2/2018
Vol. 44/128
View Text Final
12A-1.0143
Manufacturing and Spaceport Investment Incentive Program Tax Refunds 9975788 Effective:
06/06/2011
View Text Proposed
12A-1.0143
Rule 12A-1.0143, F.A.C. (Manufacturing and Spaceport Investment Incentive Program Tax Refunds), is being created to provide procedures to be used in obtaining a refund of taxes paid on purchases of eligible equipment authorized .... 9747547 3/18/2011
Vol. 37/11
View Text Development
12A-1.0143
Rule 12A-1.0143, F.A.C. (Manufacturing and Spaceport Investment Incentive Program Tax Refunds), is being created to provide procedures to be used in obtaining a refund of taxes paid on purchases of eligible equipment authorized .... 9162249 9/24/2010
Vol. 36/38